Accounting device



Nov. 1, 1932. M. R. LILLY 1,885,928

ACCOUNTING DEVICE Filed July 22, 1932 2 Sheets-Sheet l lNVENTOR Nov. 1, 1932. M. R. LILLY ACCOUNTING DEVICE- 2 Sheets-Sheet 2 Filed July 22, 1932 X\% Maw QM #550 Emu mQu :Emzum mOk Mum tQk INVENTOR M KRHZL YZZ E ml tQk 8 ATTORNEY Patented Nov. 1, 1932 UNITED STATES PATENT OFFICE MARK R. LILLY, 0]? ORANGE, NEW JERSEY, ASSIGNOR TO MONROE CALCULATING MACHINE COMPANY, OF ORANGE, NEW JERSEY, A CORPORATION OF DELAWARE ACCOUNTING DEVICE Application filed July 22,

The invention has relation to accounting devices, whereby single columns on each of a number of multi-column spread sheets may be brought into juxtaposition for convenience in cross totaling the several lines of such columns.

The invention consists in the novel construction and combination of parts as set forth in the appended claim.

In the accompanying drawings illustrating the invention:

ig. l is a perspective view of a complete assembly according to the present invention.

Fig. 2 is a fragmentary perspective view of one of the scored spread sheets.

Fig. 3 is a fragmentary plan view of a partially assembled accounting device.

Fig. 4 is a fragmentary plan view of one of the spread sheets.

In many forms of accounting work it is necessary to obtain a summary. of amounts shown in corresponding columns of a number of multi-column spread sheets, comparing one column after another of each sheet and obtaining a cross total of each line of the column. This commonly requires either that the items be laboriously selected from the various sheets, that the original sheet or a copy thereof be destroyed, in order to separate the columns, or that the entire mass of information be transcribed upon individual strips, which must then be sorted and placed together to form new sheets for cross totaling.

The present invention is designed to simplify this work by providing means whereby the sheets may be expeditiously folded and assembled in 'shingled or overlapping position, so that one column only of each sheet will be exposed in what is in effect a new sheet, and wherein the change from column to column, as the work progresses, may be rapidly effected.

For this purpose a series of guide leaves 1 are provided, attached to each other along 1932. Serial No. 623,918.

one edge as at 2 and having their opposite free edges extending one below another in shingled formation to provide reveals 3 of equal width. These guide leaves form a book into which the spread sheets to be summarized are inserted.

The spread sheets 4 are scored as at 5, upon their under surfaces, along the column divisions of the sheet (commonly along a ruled column 6), these scorings being separated by intervals corresponding to the width of the reveals 3. The spread sheets are utilized in the usual manner, in recording the desired accounts, and a number of spread sheets are later assembled, as from branch oflices, different departments, daily, weekly or monthly statistical reports, etc. to be summarized.

The sheets 4 are assembled in the book of guide leaves 1 by folding back each sheet upon itself along the scoring 5 adjacent to the column to be compared, and by inserting the folded sheets each over the free end of a guide leaf 1, so that the column to be compared lies upon the reveal 3, and the bent back portion of the sheet lies under the guide leaf. An extra leaf 1 may be provided at the bottom of the'book, to cover in the bent back portion of the outermost sheet 4. When all of the spread sheets have been assembled in this manner, the book will show the desired columns assembled into a new sheet, with the lines running continuously across the columns. In order to get exact horizontal alignment the book may be tilted upon one edge and tapped upon a table, so that the bottoms of the sheets will take the alignment of the bottom-of the book. In order to hold the assembled device together, for convenient handling, a rubber band may be slipped over the thickest portion of the hook.

The items are now read oif, line by line, and cross totalized, whereafter the sheets 4 are pulled part way out of the book, bent back along the scoring 5 of the next column,

and pushed back into engagement with the leaves 1, whereupon a new sheet is exposed and ready for cross totalizing.

I claim:

An accounting device comprising a series of superposed guide leaves attached along one edge in book form and having their opposite edges stepped to provide a series of shingled reveals of equal dimensions, in combination with a series of multi-column spread sheets, scored upon their reverse sides, between the columns, the scorings of said sheets being spaced to correspond to the width of the reveals of said leaves whereby the spread sheets are adapted to be folded back, each upon a guide leaf, to reveal a selected column.

Signed at Orange in the county of Essex and State of New Jersey.

MARK LILLY. 

